Tamir Shanan

College of Management

Senior Lecturer

7 Yitzhak Rabin Boulevard

P. O. Box 9141

Rishon LeZion, 75190

Israel

SCHOLARLY PAPERS

33

DOWNLOADS
Rank 27,821

SSRN RANKINGS

Top 27,821

in Total Papers Downloads

3,927

TOTAL CITATIONS

2

Scholarly Papers (33)

1.

Citizenship and Denizenship in the International Tax Context in an Era of Global Economy

Florida Journal of International Law, Vol. 35, 2023
Number of pages: 45 Posted: 20 Jul 2023 Last Revised: 25 Jul 2023
Tamir Shanan and Doron Narotzki
College of Management and University of Akron - The George W. Daverio School of Accountancy
Downloads 375 (169,515)
Citation 1

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Tax, International Tax, Tax Policy, Immigration, International Law

2.

Corporate Income Tax: We Tried the Stick, How About the Carrot?

Michigan Business & Entrepreneurial Law Review, Vol. 12, Is. 1, 2023
Number of pages: 31 Posted: 18 Oct 2022 Last Revised: 07 Jul 2024
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 310 (208,596)
Citation 1

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Tax, International Tax, Corporate Tax, Tax Planning, Tax Avoidance, Tax Policy

3.

Current Issues in Cross Border Taxation and Investment in the State of Israel

International Tax & Development: A Comparative Study (Karen B. Brown Ed, Springer Publishing) (2015)
Number of pages: 24 Posted: 25 Nov 2016 Last Revised: 03 Jan 2018
Tamir Shanan, Sagit Leviner and Moran Harari
College of Management , Ono Academic College Faculty of Law and Tax Justice Network
Downloads 285 (227,920)

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International Tax, Tax and Development, Comparative Tax Law, Comparative Law, Cross Border Taxation, Israel Investment Law

4.

From Relic to Relevance, The Resurgence of Tariffs

U of Michigan Law & Econ Research Paper No. 24-053
Number of pages: 77 Posted: 10 Mar 2025
University of Michigan Law School, University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 265 (245,507)

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5.

Cross-Border Corporate Social Responsibility and Taxation: A New Conceptual Framework in an Era of Economic Globalization

Ohio State Business Law Journal, Vol. 18, I. 1, Fall 2023
Number of pages: 17 Posted: 01 May 2023 Last Revised: 03 Apr 2024
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 246 (264,687)

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CSR, Corporate Social Responsibility, Tax, International Tax, Corporate Tax, Tax Policy, ESG

6.

Populism and Taxation

Southern California Interdisciplinary Law Journal, Vol 33, Is. 2, 2024
Number of pages: 34 Posted: 12 Jul 2024
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 242 (268,981)

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Tax, Tax Policy, Populism, Mortgage Interest Deduction, American Opportunity Tax Credit, Estate Tax, Earned Income Tax Credit, EITC, Tax Expenditure, Tax Earmarking, PAYGO

7.

Taxation of Prizes and Awards

26 Missim [Taxes] 19 (2012)
Number of pages: 30 Posted: 29 Nov 2023
Tamir Shanan and Tal Mizrahi
College of Management and affiliation not provided to SSRN
Downloads 197 (327,234)

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Tax, Personal Income Tax, International Tax

8.

היבטי אי שוויון במיסוי תגמול מבוסס מניות לעובדים Selected Aspects of Inequality in Taxation of Equity Compensation to Employees

Regulatory Research Law Review (Israel), Spring 2024
Number of pages: 36 Posted: 06 Dec 2023
Tamir Shanan and Doron Narotzki
College of Management and University of Akron - The George W. Daverio School of Accountancy
Downloads 182 (352,050)

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Tax, Personal Tax, Israeli Tax, Stock Options, ESOP, Employee Benefits

9.

Reexamining Triangular B Reorganization: Requirements and Potential Tax Traps or a Time To Revisit its Favorable Application

UC Davis Business Law Journal, Vol. 24, N. 2, Spring 2024
Number of pages: 29 Posted: 04 Oct 2023
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 175 (364,460)

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Reorganization, Corporate Tax, Tax Policy, International Tax, Tax

10.

A New Governance Framework in Cross-Border Tax Policymaking

Forthcoming Brooklyn Journal of Corporate, Financial & Commercial Law, Fall 2024
Number of pages: 39 Posted: 19 Aug 2024
Doron Narotzki, Tamir Shanan and Noam Zamir
University of Akron - The George W. Daverio School of Accountancy, College of Management and City University of Hong Kong (CityU) - School of Law
Downloads 155 (404,827)

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Taxation, International Taxation, International Law, Tax Policy, Inclusive Framework, OECD, U.N.

11.

Rethinking Taxing Excess Profits

U of Michigan Public Law Research Paper Forthcoming, The Tax Lawyer Vol. 77, No. 2 - Winter 2024, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 32 Posted: 18 Apr 2024
Reuven S. Avi-Yonah and Tamir Shanan
University of Michigan Law School and College of Management
Downloads 142 (434,687)

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Excess profit tax, windfall profit tax

12.

Exploring Pigouvian Taxes - Do You Have a Cigarette - Tobacco Taxation is Killing Me

21 Hamishpat Law Review 67 (2016)
Number of pages: 38 Posted: 29 Nov 2023
Tamir Shanan and Guy Azulay
College of Management and College of Management Academic Studies
Downloads 132 (460,881)

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Taxation, Environmental Law, Health Law, Pigouvian Tax, Tax Policy

13.

A Comprehensive, and a Joint, Marijuana Tax

Virginia Tax Review, Volume 44, Is. 2 (Winter 2025)
Number of pages: 51 Posted: 11 Jul 2024 Last Revised: 01 Feb 2025
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 116 (509,519)

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Tax, Tax Policy, Tax Legislation, Cannabis, Marijuana, Federal Tax, State Tax, Pigouvian Taxes, Sin Taxes, Luxury Taxes, 280E

14.

Tax Treaties and Denizenship Based Tax Systems

New York International Law Review, Vol. 36, N. 2, Fall 2023
Number of pages: 30 Posted: 10 Apr 2024 Last Revised: 07 Apr 2025
Tamir Shanan and Doron Narotzki
College of Management and University of Akron - The George W. Daverio School of Accountancy
Downloads 108 (537,533)

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Tax, International Tax, Tax Policy, Immigration, International Law, Denizenship, Tax Treaties

15.

Tax Implications of Contributing Appreciated Property Overseas

Tax Notes Federal, Vol. 179, N. 3, 2023
Number of pages: 6 Posted: 18 May 2023
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 108 (537,533)

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Tax, International Tax, Corporate Tax, Section 351, Section 367

16.

Taxation of Spouses Upon Separation

Essays in tax law in honor of Arie Lapidoth 321 (2015)
Number of pages: 35 Posted: 29 Nov 2023
Tamir Shanan
College of Management
Downloads 99 (572,348)

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Taxation, Family Law, Personal Income Taxation, International Taxation, Tax Policy

17.

Revisiting Taxation of Cash-Receipt or Accrual Bases Twenty Years Following the Guards Group Precedent

26 Missim [Taxes] 1 (2012)
Number of pages: 20 Posted: 10 Nov 2023 Last Revised: 30 Nov 2023
Tamir Shanan
College of Management
Downloads 87 (620,992)

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Tax, Personal Income Tax, Corporate Tax, Law Enforcement

18.

Last Call to ‘Acquire’ Investor Visas?

Tax Notes International, Volume 110, Number 10, June 2023
Number of pages: 7 Posted: 05 Jul 2023
Doron Narotzki, Tamir Shanan and Vered Narotzki
University of Akron - The George W. Daverio School of Accountancy, College of Management and Independent
Downloads 79 (657,328)

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Tax, International Tax, Investors Visa, Immigration, Tax Policy

19.

Taxation of Conditional Contracts

27 Missim [Taxes] 1 (2013)
Number of pages: 20 Posted: 10 Nov 2023 Last Revised: 30 Nov 2023
Tamir Shanan
College of Management
Downloads 69 (708,444)

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Tax, Contract Law, Personal Income Tax, Corporate Income Tax

20.

היבטי מס נבחרים בפעילותן של קרנות השקעה פרטיות וקרנות הון סיכון Selected Tax Aspects of Capital Equity Funds and Venture Capital Funds

(הפרקליט נה(2) 3 (תשפ"ג
Number of pages: 62 Posted: 29 Nov 2023 Last Revised: 16 Jan 2025
Tamir Shanan
College of Management
Downloads 64 (736,973)

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Taxation, Corporate Taxation, Partnership Taxation, International Taxation

21.

A Tax Regulatory Framework for Cryptographic Assets

Number of pages: 10 Posted: 02 Oct 2023 Last Revised: 05 Mar 2024
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 64 (736,973)

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Cryptographic Assets, Tax, regulation

22.

Taxation of Cross-Border Corporate Groups

19 [Law & Business] Reichman University Law Review 1067 (2016)
Number of pages: 76 Posted: 29 Nov 2023
Tamir Shanan and Ori Goldfryd
College of Management and College of Management Academic Studies
Downloads 60 (761,601)

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Corpoate taxation, international taxation

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Taxation, Personal Taxation, Real-Estate Taxation, Corporate Taxation, International Taxation

24.

Taxation of Corporate Redemption

52 Hapraklit [Israeli Bar Association] Law Review 453 (2014)
Number of pages: 50 Posted: 29 Nov 2023
Tamir Shanan and roy cohen
College of Management and affiliation not provided to SSRN
Downloads 57 (781,268)

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Taxation, Corporate Law, Corporate Taxation, International Taxation

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Taxation, Personal Income Taxation, Real-Estate Taxation, Corporate Taxaton, International Taxation

26.

מיסוי סניפים ישראלים של תאגידים זרים Taxation of Israeli Branches of Foreign Entities

29 Missim [Taxes] 1 (2015)
Number of pages: 36 Posted: 23 Jan 2024
Tamir Shanan and Ori Goldfryd
College of Management and College of Management Academic Studies
Downloads 47 (855,761)

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Taxation, Corporate Taxation, International Taxation

27.

מיסוי אופציות עבירות לעובדים Taxation of Transferrable Employee Stock Option Plans

26 Missim [Taxes] 96 (2008)
Number of pages: 10 Posted: 23 Jan 2024
Tamir Shanan and Gabi Waisman
College of Management and Independent
Downloads 31 (1,007,568)

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Taxation, Personal Taxation, Corporate Income Taxation, International Taxation

28.

הסמכות העניינית בעתירות בענייני חינוך: בית המשפט המנהלי, בג"ץ ומה שביניהם

הפרקליט מט(1), עמ' 257, 2006
Number of pages: 26 Posted: 12 Aug 2014
Yoram Rabin and Tamir Shanan
College of Management (Israel) - School of Law and College of Management
Downloads 29 (1,029,809)

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דיני חינוך, בתי משפט מנהליים, הזכות לחינוך

29.

Taxation of Families in Israel in the 21st Century

Hamishpat - Special Volume in honors of Justice Danziger 713 (2019)
Number of pages: 20 Posted: 29 Nov 2023
Tamir Shanan
College of Management
Downloads 28 (1,041,305)

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Taxation, Parenership Taxation, Personal Income Taxation, Family Law, International Taxation

30.

Classification of Foreign Entities for Tax Purposes following Harel Case

31 Missim [Taxes] 5 (2017)
Number of pages: 25 Posted: 29 Nov 2023
Tamir Shanan and Tal Mizrahi
College of Management and affiliation not provided to SSRN
Downloads 25 (1,076,670)

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Tax, International Tax, Personal Income Tax, Corporate Tax, Partnership Tax, Tax Policy

31.

מיסוי תוכניות Taxation of Employee Stock Purchase Plans (ESPP)

19 Missim [Taxes] 70 (2005)
Number of pages: 15 Posted: 23 Jan 2024
Tamir Shanan and Gabi Waisman
College of Management and Independent
Downloads 23 (1,101,303)

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32.

מיסוי פעילויות הממומנות באמצעות מימון המונים Taxation of Activities Funded by the Crowds (Crowd Fuding)

29 Missim [Taxes] 39 (2013)
Number of pages: 15 Posted: 23 Jan 2024
Tamir Shanan and Mor Limanovich
College of Management and Independent
Downloads 21 (1,126,504)

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33.

Taxation and the Founding Fathers

Posted: 17 Apr 2025
Doron Narotzki, Tamir Shanan and Julianne Jones
University of Akron - The George W. Daverio School of Accountancy, College of Management and University of Akron - The George W. Daverio School of Accountancy

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Tax, Legal History, Tax History, Colonial America, Colonial Tax, Founding Fathers, Federal Tax, Tariffs, Federalist Papers, The Distilled Spirit Tax of 1791, The 1794 Whiskey Rebellion, The Carriage Tax, The Window Tax, The Stamp Tax, Hylton